Expert Call + Insight Brief - The AI Infrastructure Depreciation Thematic Insight

The Hidden Accounting Gap in AI Infrastructure

Major hyperscalers report server depreciation lives of 5–6 years. Independent engineering analysis reveals the actual economic life is dramatically shorter.

This gap creates "phantom profit"—earnings reported to investors that may never convert to cash flow and will lead to impairments.

The discrepancy is not minor. It represents one of the largest systematic earnings quality issues in the technology sector today.

This Thematic Insight Session delivers:

✓ The Economics Ceiling — Why NVIDIA's GPU generation cadence—not physics—determines the binding economic life of AI infrastructure

✓ The Accounting Fiction — How the four largest hyperscalers synchronised depreciation policy extensions between 2022–2025, and the precise earnings impact

✓ The Phantom Profit Quantification — Sector-wide calculation framework with component-level derivation

✓ The Impairment Wave — Balance sheet exposure analysis and recognition timing scenarios through 2030

✓ Verified Bibliography — Every figure traced to SEC filings, engineering journals, and company disclosures with direct URLs

Format:

• 27-page PDF with navigation bookmarks
• N72 standardised tables and calculations
• Fully cited sources with verification links

Includes:

• Complimentary 60 to 90-minute Expert Call with the analyst
• Direct Q&A on methodologies and framework application

Who this is for:

Institutional analysts, portfolio managers, and sophisticated investors seeking to understand the structural mechanics beneath AI infrastructure accounting—before the market does.

Independent research. No position in covered securities.